Here's my latest take:1. San Diego Chargers - Eli Manning - QB, Mississippi - If I were San Diego I might go after a veteran like Jeff Garcia or Mark Brunell and then add another difference maker with this pick. However, if the Chargers don't get a veteran QB then I think Manning is still the pick here.2. Arizona Cardinals - Ben Roethlisberger - QB, Miami (OH) - Josh McCown has some promise, but I don't think the Cardinals will be able to pass on Roethlisberger here. This is like the situation the Lions had before they drafted Joey Harrington.3. Atlanta Falcons - Larry Fitzgerald - WR, Pittsburgh - Robert Gallery makes a lot of sense for the Falcons, but Arthur Blank is a businessman and tackles don't sell tickets. Peerless Price and Brian Finneran are both decent players, but Fitzgerald is considered a great playmaker by just about everyone.4. Jacksonville Jaguars - Roy Williams - WR, Texas - Many people consider Williams the top overall prospect in the draft and his deep speed paired with Leftwich's cannon could give the Jags something of a Moss/Culpepper connection.5. Detroit Lions - Sean Taylor - S, Miami (FL) - The Lions desperately need playmakers on defense and Taylor will help to address that need. They can get a RB later in the draft.6. Oakland Raiders - Shawn Andrews - OL, Arkansas - I really don't know if Al Davis is going to want to draft a likely interior lineman this high, especially with Gallery and Winslow on the board, but the Raiders need a lot of help on the line.7. Cleveland Browns - Kellen Winslow - TE, Miami (FL) - Butch Davis has made some mistakes in the past by passing on Miami players. I think he'll get it right this time. Once again Robert Gallery would make sense here, but the Browns have below average TE's and Winslow is a difference maker.8. NY Giants - Robert Gallery - OT, Iowa - The Giants have one of the worst lines in the NFL. Picking Gallery would be a step in the right direction.9. Pittsburgh Steelers - Steven Jackson - RB, Oregon State - With Bettis fading and Zereoue failing to show up, the Steelers have to take a RB in this draft. Jackson is the kind of back you can build an offense around and he'd fit in very well in Pittsbugh. 10. Washington Redskins - Will Smith - DE, Ohio State - I think that the 'Skins could go a lot of different directions here, but Smith is considered a top 5 talent by some and would be a fairly smart choice for the 'Skins.11. San Francisco 49ers (from Houston) - Reggie Williams - WR, Washington - The 49ers have needs on the defensive side of the ball, but if you think they're going to go into next season with Brandon Lloyd and Cedrick Wilson as their top two WR's then you're off your rocker. The 49ers will trade up to get their guy before the Jets can snatch him up.12. NY Jets - DJ Williams - OLB, Miami (FL) - Williams is probably overrated if he goes this high, but he'll post the kind of combine numbers that will make scouts drool. He's a top level athlete and will add some youth to an aging group.13. Buffalo Bills - Tommie Harris - DT, Oklahoma - Admittedly, it's unlikely that Harris will fall this far. However, I think he has bust written all over him. Either way, the Bills might take a chance on him if he lasts this long. 14. Chicago Bears - Vince Wilfork - DT, Miami (FL) - Wilfork seems to be slipping for several reasons, but the Bears will have to take a chance on him here.15. Tampa Bay Buccaneers - Carnell Williams - RB, Auburn - This is a bit of a ballsy call as most people think Kevin Jones will be one of the first two RB's taken if not the first. Nevertheless, I think Williams will remind Gruden a lot of Charlie Garner and Michael Pittman. His pass-catching skills need work, but he'll fit in nicely in Tampa.16. Houston Texans (from San Francisco) - Randy Starks - DT, Maryland - I honestly don't know much about the Texans, but I'm pretty confident that they'll go defense here after having spent a lot of early picks on the offensive side. Starks is highly thought of and would give the Texans a good prospect on the DL.17. Green Bay Packers - JP Losman - QB, Tulane - This is quite a reach, but it's common for QB's to go too soon. The Packers need to find Favre's successor and Losman could be that guy. He actually reminds me a lot of Favre in nearly every aspect of the game, including his willingness to force balls into coverage. 18. New Orleans Saints - Derrick Strait - CB, Oklahoma - The Saints made a big mistake by passing on Marcus Trufant. I look for them to right that wrong by taking a solid CB prospect this year. Gamble may be the more highly-regarded prospect, but Strait seems like a safer bet.19. Denver Broncos - Chris Gamble - CB, Ohio State - the Broncos have a ton of needs on defense and while DL and LB would make sense here, Gamble might give them the shutdown corner that they failed to land in Deltha O'Neal and Willie Middlebrooks. 20. Cincinatti Bengals - Karlos Dansby - OLB, Texas - The Bengals have the foundation for a great offense so they almost have to draft for defense here. While Marlin Jackson might be a solid pick, I think Dansby is also a logical choice. He was one of the most highly thought of players coming into this season.21. New England (from Baltimore) - Kevin Jones - RB, VTech - I'm not convinced that Jones will last this long or that he really fits in with the Patriots, but I'll go ahead and leave him here for now. I could really see Belichick waiting until round two to address the RB need as a number of workhorse types will still be on the board then.22. Minnesota Vikings - Derrick Johnson - LB, Texas - Johnson is a bit of a boom or bust player, but he has a lot of speed and athleticism. The Vikings need both of those things on defense. 23. Dallas Cowboys - Dwan Edwards - DL, Oregon State - Call it a hunch, but I think that Edwards is going to rise considerably in the rankings as the draft approaches. I know some might be wondering why the Cowboys won't go with a RB here. The answer is simple: Bill Parcells has been able to find RB's later in the draft and I think that there's a good chance that he'll continue the trend this year.24. Seattle Seahawks - David Pollack - DE, Georgia - I feel like LB and DL are the likely options for the 'Hawks. I'm going to go ahead and pick the productive David Pollack as their choice here.25. Miami Dolphins - Michael Clayton - WR, LSU - The Dolphins would like to get a QB, but with Losman taken I don't believe they'll reach for someone here. OL and DT seem like possibilities as well, but adding Clayton would help open things up for Chambers. Derrius Thompson has done nothing this year and the Dolphins would welcome another WR named M. Clayton.26. Carolina Panthers - Jonathan Vilma - LB, Miami (FL) - Dan Morgan can't stay healthy and the undersized Vilma would help to strengthen the Panther D. WR is also a strong possibility here. 27. Indianapolis Colts - DeAngelo Hall - CB, Va. Tech - Hall is a playmaker who is also a dangerous return man. I'm not sure he'll last this long, but if he does then I expect the Colts to take him.28. Kansas City Chiefs - Marlin Jackson - DB, Michigan - Jackson is a 'tweener, but probably still won't last this long. If he does then he'll be a good pick for the Chiefs because they could really use a versatile DB.29. Philadelphia Eagles - Lee Evans - WR, Wisconsin - Freddie Mitchell has shown signs of life, but the Eagles still have one of the least impressive WR groups in the NFL. 30. New England Patriots - Jacob Rogers - OT, USC - Rogers may not be flashy, but he should be a nice pick up for New England.31. St. Louis Rams - Marcus Tubbs - DT, UTexas - The Rams can't seem to find that quality DT, but I think that they can afford to try again.32. Tennessee Titans - Kenechi Udeze - DE, USC - I have to say that it's extremely unlikely that Udeze will last this long. He seems to be rising up the board and may even verge on being a top 10 pick. With that said, I couldn't find a spot for him earlier than this. The Titans might lose Kevin Carter in the offseason and Udeze would help to replace him.And for fantasy purposes...Likely Second Round Picks/Fringe First Rounders:TE - Ben TroupeWR - Rashaun WoodsWR - Michael JenkinsWR - Mark Clayton (Jr.) *RB - Cedric Benson (Jr.) *RB - Chris PerryRB - Michael TurnerRB - Greg JonesLikely Third Round Picks:WR - James NewsonWR - Ernest WilfordWR - Johnnie MorantWR - BJ JohnsonRB - Julius JonesRB - Mewelde MooreRB - Quincy WilsonRB - Cedric Cobbs* denotes underclassman who hasn't declared - I only included these two because I think that they will declare. There a handful of other underclassmen who would be chosen in rounds 1-3 if they were to declare, but I won't include them until they do so.